All Roll Calls
Yes: 188 • No: 7
OklahomaSB 1108Oklahoma 2026 Regular SessionSenateWALLET
Service Oklahoma; registration of aircraft; transferring collection and apportionment duties to Service Oklahoma. Effective date.
Sponsored By: Chuck Hall (Republican)
Became Law
Senate Committee
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Bill Overview
Analyzed Economic Effects
21 provisions identified: 2 benefits, 4 costs, 15 mixed.
Stronger collection rules for boat owners
Owners or possessors of covered vessels or motors face added collection tools for unpaid registration fees and penalties. The state can use enforcement procedures from Oklahoma's tax and vehicle registration laws. These tools supplement existing liens, seizure, and foreclosure procedures.
Service Oklahoma Handles Unpaid Vehicle Taxes
Service Oklahoma takes over specified vehicle excise-tax enforcement duties from the Oklahoma Tax Commission. If an owner fails or refuses to pay after proper demand, an officer or agent reports the failure and seizes the vehicle. Service Oklahoma must provide a hearing if the owner requests one. If it finds the tax due and payable, it may direct the sheriff to sell the vehicle. This changes the agency handling enforcement, not the tax rate.
Folds of Honor Supporter Plates Return
The law reauthorized Folds of Honor supporter plates for motor vehicles and motorcycles effective November 1, 2019. Applicants can use them to show support for the Oklahoma City Chapter of Folds of Honor Incorporated. Service Oklahoma may make a licensing agreement paying Folds of Honor Incorporated up to $25 per plate issued. Motorcycle designs may be adapted to fit. The law does not state the total plate price or require that payment for every plate.
More Evidence Options for Survivor Plates
D-Day Survivor plate applicants have another way to show they participated in the Normandy invasion. When Veterans Affairs or the U.S. Armed Forces cannot verify participation, Service Oklahoma may accept evidence from the applicant. Acceptance is not guaranteed. Local governments with political-subdivision plates must also report each vehicle's agency location to Service Oklahoma every year.
Special plate owners face transfer rules
You cannot transfer a covered special plate to another person and must keep it when selling your vehicle. You can move it to another vehicle only after registering that vehicle for the current year. Plates renew annually unless Service Oklahoma allows a longer period. Beginning January 1, 2022, covered special-plate and vehicle registration fees must be paid together for one registration period. Service Oklahoma sets fee and timing adjustments when you obtain a plate after paying for that 12-month vehicle registration period.
Tax Commission loses vehicle spending authority
The Tax Commission loses express authority to use its reimbursement fund for vehicle titles, inspections, and related listed costs. It can still use that fund for capital spending approved by the Legislature. The law also removes its express authority to fund electronic lien titles from the joint computer enhancement fund. That removal does not itself end the electronic lien title program or identify replacement funding.
Special Plate Applications and Launch Limits
Service Oklahoma must create a system for licensed operators to handle covered special plate applications and renewals. Operators must check eligibility when required, collect and deposit payments, process applications, issue receipts, and retain the legally allowed registration fee. Unless another law provides an exception, plates authorized on or after July 1, 2004, face a launch requirement. Service Oklahoma must receive 100 prepaid applications within 180 days after authorization takes effect before developing or issuing the plate. If that threshold is missed, the authority to issue the plate ends and payments must be refunded.
Specialty Plate Choices With Eligibility Limits
The law authorizes specialty plates for schools, health causes, organizations, and state programs. School and education choices include Crossings Christian School, Hilldale Education Foundation, Oklahoma License to Educate, and Piedmont Education Foundation. They also include Clinton Public School Foundation, Navajo School Foundation, Bethany Public Schools Foundation, and Elk City Education Foundation. Team choices include Owasso Rams, Collinsville Cardinals, Sperry Pirates, Skiatook Bulldogs, Rejoice Christian Eagles, East Central Cardinals, and Southeast Spartans. Other choices include The Pride of Oklahoma, Jenks Trojans, Bixby Spartans, and Woodward Boomers. Health choices include Lupus Awareness and Education, Oklahoma Nurses, Childhood Cancer Awareness, Cystic Fibrosis Foundation, and Down Syndrome Association of Central Oklahoma. Additional choices include Chiefs of Police, Oklahoma Sports Hall of Fame, Oklahoma Educational Television Authority, Remembering Fallen Heroes, and Disabled American Veterans. The law also covers Sooner State ABATE, Ducks Unlimited, Prisoner of War and Missing in Action, and Techlahoma Foundation. Oklahoma Music Hall of Fame Inc. and Oklahoma Department of Aerospace and Aeronautics plates are also authorized. Nurses must document current licensure under the Oklahoma Nursing Practice Act. Disabled American Veterans and Oklahoma Music Hall of Fame Inc. plates are limited to their organizations' members. The seven named team plates from Owasso through Southeast, plus Sooner State ABATE, allow one to seven letters or numbers. Their motorcycle designs may be adapted to fit. Applicable fees support designated funds; the Aerospace and Aeronautics plate directs $24 to that department's revolving fund. Specified design licensing agreements may pay the named organization no more than $20 per plate. Lupus was reauthorized November 1, 2018; Chiefs of Police, November 1, 2015. Sooner State ABATE and Oklahoma Music Hall of Fame Inc. were reauthorized November 1, 2019.
Driver reports keep fees and privacy limits
Service Oklahoma keeps license and identification applications, driving-status indexes, collision records, and conviction records. Reports remain available for $25; people age 65 or older pay nothing for their own report. Driving indexes cannot be released unless another law allows it. Beginning November 1, 2022, the $5 report-fee share goes to the Service Oklahoma Revolving Fund. For operator-issued reports, Service Oklahoma handles the $18 General Revenue share; operators retain $2 through June 30, 2025, then follow the referenced operator-payment law. Insurers can buy legally available policyholder violation or status-change reports at cost-recovery fees that prevent a net state revenue loss. Those fees also go to Service Oklahoma beginning November 1, 2022.
Plate operators receive new payment rules
Beginning January 1, 2023, the Service Oklahoma Reimbursement Fund pays operators for covered personalized- and special-plate applications and renewals. A separate covered special-plate provision bars operators from retaining fees beginning July 1, 2023. That provision pays operator fees from the reimbursement fund through June 30, 2025. The law does not state a change in what plate customers pay.
Trucking enforcement money follows agency rules
Service Oklahoma must investigate transportation-law violations and report them to the Corporation Commission and Department of Public Safety. The Corporation Commission must also report violations to Service Oklahoma and Public Safety. Each fiscal year, the first $300,000 in covered trucking fines goes to Public Safety. The next $550,000 goes to Service Oklahoma for distribution under the vehicle-revenue law. Remaining receipts go to the Trucking One-Stop Shop Fund.
Counties receive dedicated road fee shares
Service Oklahoma takes over sending counties their specified revenue shares, keeping the existing allocation formula. Beginning in fiscal year 2026, counties receive 25% of the monthly County Improvements for Roads and Bridges Fund allocation. The formula gives equal weight to county area, certified county road miles, and bridge counts in the state's 2020 report. Counties must deposit this money in highway funds for maintenance and operations. Until July 1, 2027, all covered electric-vehicle registration-fee revenue goes to the DRIVE Revolving Fund. Beginning that date, 85% goes there and 15% passes monthly through the Tax Commission to county highway funds. Electric-vehicle fee amounts do not change.
Driver license money shifts between funds
Service Oklahoma distributes covered license fees; specified Class A, B, and C commercial-license fees go entirely to General Revenue. Covered four-year license shares are $5.50 for trauma care, $6.75 for imaging, $10 for agency operations, and $5 for public safety. Eight-year shares are $11, $13.50, $20, and $6, respectively. Beginning November 1, 2022, imaging and agency-operation shares go to Service Oklahoma funds instead of Public Safety funds. The section directs the first $60,000 to General Revenue and the next $500,000 each fiscal year to law-enforcement telecommunications. Amounts above $560,000 follow the vehicle-revenue distribution law, subject to the section's exceptions. A $25 replacement license includes $2 for general vehicle-revenue distribution, $3 for General Revenue, $5 for imaging, $10 for agency operations, and $3 for public safety. Its final $2 goes to public safety when the operator does not process approved REAL ID applications, or stays with an eligible operator under the stated rules.
Plate renewal money moves between funds
Beginning January 1, 2023, the Service Oklahoma Reimbursement Fund receives the covered $8 plate-fee shares instead of the Tax Commission's fund. For covered $15 annual special-plate renewals, the remaining $7 follows existing distribution rules. For $20 annual personalized-plate renewals, the remaining $12 follows those rules. Other covered special plates, including financial-assistance plates, keep their remaining statutory allocations. NASCAR Driver plates send $5 to General Revenue; the remaining allocated amount moved to Service Oklahoma's fund on January 1, 2023. That amount went to the Tax Commission's fund through December 31, 2022. These transfers do not change the stated plate fees.
Specialty plates fund their named programs
Service Oklahoma deposits designated specialty-plate fee shares into their associated funds; plate fees do not change. Listed shares are generally $20 per plate; Lupus Awareness and Education receives $25, and Animal Friendly receives its full authorized fee. The pancreatic cancer research share is not stated. Covered plates include Choose Life, Agricultural Awareness, Future Farmers of America, Color Oklahoma, Fight Cancer, Patriot, and Oklahoma Quarter Horse. They also include Oklahoma City Zoo, March of Dimes, Oklahoma Association for the Deaf, Buffalo Soldier, Prevent Blindness Oklahoma, and State Capitol Restoration. Research and care plates include pancreatic cancer, Alzheimer's Research, Hospice and Palliative Care, Juvenile Diabetes Research, Lupus Awareness and Education, Oklahoma Nurses, and Diabetes Awareness. Education plates include Deer Creek Schools Foundation, Piedmont Education Foundation, Elk City Education Foundation, and Extraordinary Educators. Remembering Fallen Heroes and Prisoner of War and Missing in Action plates also support their associated funds.
Transportation debt payments take spending priority
Beginning July 1, 2026, the transportation department must use the specified allocation to pay covered transportation obligations first. Each fiscal year, principal, interest, and other covered debt costs take priority over any other use of that money. The law does not state the debt amount or the allocation's size.
Farm equipment stamps keep local funding
Service Oklahoma makes or buys and distributes tax stamps for covered agricultural equipment sales. County treasurers send 2% of stamp-sale money through Service Oklahoma to the State General Revenue Fund. The other 98% is distributed like local property-tax revenue where the dealer's business is located. The stamp requirement does not change, and the law does not state a stamp price.
Service Oklahoma distributes vehicle tax money
Service Oklahoma takes over monthly distribution of covered vehicle fees, taxes, penalties, and specified title and registration collections. This includes the first $1.216 million in monthly size- and weight-permit receipts; existing recipient shares remain in place. Service Oklahoma must send required monthly reports electronically to the Tax Commission. Beginning January 1, 2023, the first $100,000 from motorcycle and moped registrations goes to its revolving fund instead of the Tax Commission's. Service Oklahoma also distributes covered vehicle excise-tax revenue, keeping existing exceptions and off-road vehicle transfer rules. The Tax Commission transfers all receipts from the 6% tax on qualifying rentals of 90 days or less to Service Oklahoma. These changes do not alter the stated rental tax rate or owners' charges.
Service Oklahoma handles aircraft revenue payments
Service Oklahoma and its agents collect aircraft registration fees and taxes, and Service Oklahoma distributes the money. Existing shares remain 3% for General Revenue and 97% for the Department of Aerospace and Aeronautics Revolving Fund. The Tax Commission makes monthly payments of all separately covered aerospace tax revenue to that fund for fiscal years 2022–2026. Beginning July 1, 2026, fiscal year 2027, Service Oklahoma makes those monthly payments of 100% of covered revenue. These duty transfers do not change aircraft owners' charges or the taxes generating that revenue.
Service Oklahoma handles boat tax administration
Service Oklahoma replaces the Tax Commission in administering vessel and motor excise taxes and certain forfeiture steps. Forfeiture notices go to people whose recorded interests appear in Service Oklahoma records. Public-sale buyers need proof of acquisition, an application, the statutory fee, and the seizing agency's affidavit to obtain certificates. The affidavit must confirm that a state-assigned number was attached before release. After costs and liens, abandoned-vessel sale proceeds go through Service Oklahoma to General Revenue when the owner or address is unknown. These transfers do not change owners' tax amounts.
Vehicle tax stamps keep local shares
Service Oklahoma makes or buys and distributes tax stamps for covered vehicles; county treasurers continue to hold and sell them. Counties send 2% of stamp-sale money through Service Oklahoma to the State General Revenue Fund. County schools receive 49%, divided by average daily attendance, and county general funds receive 49%. The stamp requirement does not change, and no stamp price is stated.
Sponsors & Cosponsors
Sponsor
Chuck Hall
Republican • Senate
Cosponsors
Dell Kerbs
Republican • House
Roll Call Votes
House vote • 5/1/2025
THIRD READING
Yes: 79 • No: 6
House vote • 4/16/2025
DO PASS
Yes: 27 • No: 0
House vote • 4/7/2025
DO PASS
Yes: 5 • No: 1
Senate vote • 3/11/2025
THIRD READING
Yes: 47 • No: 0
Senate vote • 2/24/2025
Committee vote: Aeronautics & Transportation
Yes: 8 • No: 0
Senate vote • 2/24/2025
Committee vote: CORRECTED Revenue & Taxation
Yes: 11 • No: 0
Senate vote • 2/24/2025
Committee vote: Revenue & Taxation
Yes: 11 • No: 0
Actions Timeline
Becomes law without Governor's signature 05/12/2025
5/12/2025SenateSent to Governor
5/5/2025SenateSigned, returned to Senate
5/5/2025HouseEnrolled, to House
5/5/2025SenateReferred for enrollment
5/1/2025SenateSigned, returned to Senate
5/1/2025HouseThird Reading, Measure passed: Ayes: 79 Nays: 6
5/1/2025HouseGeneral Order
5/1/2025HouseCR; Do Pass Appropriations and Budget Committee
4/17/2025HouseRecommendation to the full committee; Do Pass Appropriations and Budget General Government Subcommittee
4/8/2025HouseReferred to Appropriations and Budget General Government Subcommittee
4/2/2025HouseSecond Reading referred to Appropriations and Budget
4/1/2025HouseFirst Reading
3/12/2025HouseEngrossed to House
3/12/2025SenateReferred for engrossment
3/11/2025SenateMeasure passed: Ayes: 47 Nays: 0
3/11/2025SenateGeneral Order, Considered
3/11/2025SenateCoauthored by Representative Kerbs (principal House author)
3/5/2025SenatePlaced on General Order
2/26/2025SenateReported Do Pass Revenue and Taxation committee; CR filed
2/24/2025SenateReferred to Revenue and Taxation
2/24/2025SenateEmergency removed
2/24/2025SenateReported Do Pass, amended by committee substitute Aeronautics and Transportation committee; CR filed
2/24/2025SenateSecond Reading referred to Aeronautics and Transportation Committee then to Revenue and Taxation Committee
2/4/2025SenateAuthored by Senator Hall
2/3/2025Senate
Bill Text
Enrolled (final version)
5/5/2025
Floor (House)
4/21/2025
House Committee Report
4/17/2025
House Committee Report
4/8/2025
Engrossed
3/12/2025
Floor (Senate)
2/25/2025
Committee Substitute
2/24/2025
Senate Committee Report 1
2/24/2025
Senate Committee Report 2
2/24/2025
Introduced
1/16/2025
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